Essays about: "tax compliance thesis"
Showing result 21 - 23 of 23 essays containing the words tax compliance thesis.
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21. Strategic Transfer Pricing : The Art of Pricing Inter-company Transactions between Sweden and China
University essay from FöretagsekonomiAbstract : Background International transfer pricing has been a highlighted issue during the last decades as country after country has revised and introduced new transfer pricing laws as a respond to the expanded globalization. Several countries are adopting similar approaches and the prime guiding principles are provided by the Organization for Economic Co-Operation (OECD). READ MORE
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22. CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief
University essay from Högskolan i Jönköping; IHH, RättsvetenskapAbstract : CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. READ MORE
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23. Documentation requirements on transfer pricing : A comparative study of international guidelines
University essay from IHH, RättsvetenskapAbstract : Utgångspunkten för denna magisteruppsats är en komparativ studie av internationella riktlinjer för dokumentation av internprissättning. Internprissättning reglerar hur närståendetransaktioner inom internationella koncerner skall värderas. READ MORE